VAT-INVOICES

This month’s review by Katie Oliver and Gary Barnett (Simmons & Simmons) covers the Supreme Court decision in Target Group, the CJEU ruling on ‘free gift’ promotions, the potential use of split payments in the collection of VAT and the draft legislation intended to ensure stability on the interpretation of VAT and excise laws. 

The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

HMRC could be preparing for its swan song in Luxembourg following the Supreme Court’s reference to the CJEU in the matter of Zipvit Ltd.

Your monthly guide to the VAT developments that matter, by Jo Crookshank and Bryn Reynolds (Simmons & Simmons).